December 2007 EXPOSURE DRAFT OF PROPOSED Amendments to IFRS 1 First-time Adoption of International Financial Reporting Standards and IAS 27 Consolidated and Separate Financial Statements Cost of an In ...
1 Issue Issue 30 (AugustAugust August 2019 ) Dear practising members,Dear practising members, Dear practising members, Dear practising members, Dear practising members,Dear practising members,Dear pra ...
Exposure Draft ED/2013/10 December 2013 Comments to be received by 3 February 2014 Equity Method in Separate Financial Statements Proposed amendments to IAS 27Equity Method in Separate Financial State ...
HKAS 21 Revised September 2022May 2024 Hong Kong Accounting Standard 21 The Effects of Changes in Foreign Exchange Rates This standard has incorporated the amendments arising from Lack of Exchangeabil ...
i Update No. 296 (Issued 10 July 2023) VOLUME III Document Reference and Title Instructions Explanations Contents of Volume III Replace pages i to viii with revised pages i to vii. Revised content pag ...
Communicating Key Audit Matters in the Independent Auditor’s Report Hong Kong Standard on Auditing 701 Effective for audits of financial statements for periods ending on or after 15 December 2016 HKSA ...
COMMUNICATING DEFICIENCIES IN INTERNAL CONTROL TO THOSE CHARGED WITH GOVERNANCE AND MANAGEMENT Copyright HKSA 265 Communicating Deficiencies in Internal Control to Those Charged with Governance and M ...
Amendments to HKFRS 10 and HKAS 28 Revised January 2016August 2022 Effective date to be determined Sale or Contribution of Assets between an Investor and its Associate or Joint Venture Amendments to H ...
HKAS 1 (Revised) Presentation of Financial Statements HKICPA Standard Setting Department Staff Summary (March 2008) This HKICPA Standard Setting Department Staff Summary is intended for general guidan ...
HKAS 1 (Revised) Presentation of Financial Statements HKICPA Standard Setting Department Staff Summary This HKICPA Standard Setting Department Staff Summary is intended for general guidance only. This ...
Accounting Policies, Changes in Accounting Estimates and Errors Hong Kong Accounting Standard 8 HKAS 8 Revised August 2022May 2024 ACCOUNTING POLICIES, CHANGES IN ACCOUNTING ESTIMATES AND ERRORS Copy ...
-1 -Legislative Council Election Financial Assistance Scheme Notes for Candidate and Independent Auditor of Candidate of Legislative Council Election Purpose 1. The purpose of this Notes, which has be ...
Running Through The Eye of Storm Running Through The Eye of Storm Running Through The Eye of Storm Running Through The Eye of Storm Running Through The Eye of Storm Running Through The Eye of Storm Ru ...
Mainland tax conference Programme Code: C110528S About the conference This half-day Mainland tax conference will focus on the latest developments in the following areas: Update on enterprise Update on ...
1 Dear Assignment /News /Business Section Editor Hong Kong Institute of Certified Public Accountants takes disciplinary action against two certified public accountants (HONG KONG, 3 October 2012) — A ...
Hedges of a Net Investment in a Foreign Operation HK(IFRIC) Interpretation HK(IFRIC) Interpretation HK(IFRIC) Interpretation HK(IFRIC) Interpretation HK(IFRIC) Interpretation HK(IFRIC) Interpretation ...
1 Assignment/News/Business Assignment Editor (For Immediate Release) Institute publishes A Guide on Better Corporate Governance Disclosure Expectation of continuous improvements in corporate governanc ...
